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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Transfer Pricing Adjustment - credit period beyond 90 days - the ...

Case Laws     Income Tax

December 29, 2018

Transfer Pricing Adjustment - credit period beyond 90 days - the transactions with the non-AE constitute valid Internal CUP inputs and ALP adjustment on account of realisation of bills beyond 90 days from the Associated Enterprise cannot be justified.

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